Supplier Pack-Size and Usable-Cost Comparator

FREE HOSPITALITY PLANNING TOOL

Compare two equivalent supplier offers by cost per usable kg, litre or item, allowing for yield and later waste.

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Before calculating

This tool does not determine GST treatment. Confirm it with your accountant.

Offer A
Quantity in one pack; not the number of packs.
Use the same accounting basis for all prices.
Allocate order freight once; use zero when included.
After trimming or preparation; above 0% up to 100%.
Of the already usable quantity. Do not include trimming loss again.
Offer B
Quantity in one pack; not the number of packs.
Use the same accounting basis for all prices.
Allocate order freight once; use zero when included.
After trimming or preparation; above 0% up to 100%.
Of the already usable quantity. Do not include trimming loss again.
Suitability checks — record before deciding

These notes do not affect the cost ranking. Review each offer separately.

Method, assumptions and limits

Usable quantity = pack quantity × preparation yield × (1 − later waste). Cost per usable unit = (pack price + allocated freight) ÷ usable quantity. The model applies waste after yield; do not count the same loss twice.

Review quality, shelf life, minimum orders, storage capacity, delivery reliability and ingredient/allergen suitability separately. Lower usable cost does not establish that a substitution is appropriate. This is an input-cost comparison, not profit, available cash or a purchase recommendation.

Source review: 5 September 2026. Australian Government pricing guidance.

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